Nov 23, 2024  
Undergraduate/Graduate Catalog 2019-2020 
    
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ACFI 567 - Corporate Taxation

(3 credits)
Prerequisite: ACFI 566 with a minimum grade of “B-“, or equivalent
This course examines federal income tax law and regulations, with emphasis on topics applicable to partnerships, corporations, “S” corporations and fiduciaries in greater depth. Federal gift and estate tax principles, liquidations and reorganizations are also covered. Tax planning and tax research are emphasized, including timing of transactions, appropriate forms of structuring transactions, election of alternative methods and other lawful means to minimize the impact of taxation.